Blasphemy of the Holy Spirit is attributing evil to God when He is good, or reducing the power of God and His attributes in their beliefs, or going against what is sacred.
Mar 3:22 And the scribes which came down from Jerusalem said, He hath Beelzebub, and by the prince of the devils casteth he out devils.
Mar 3:23 And he called them unto him, and said unto them in parables, How can Satan cast out Satan?
Mar 3:24 And if a kingdom be divided against itself, that kingdom cannot stand.
Mar 3:25 And if a house be divided against itself, that house cannot stand.
Mar 3:26 And if Satan rise up against himself, and be divided, he cannot stand, but hath an end.
Mar 3:27 No man can enter into a strong man's house, and spoil his goods, except he will first bind the strong man; and then he will spoil his house.
Mar 3:28 Verily I say unto you, All sins shall be forgiven unto the sons of men, and blasphemies wherewith soever they shall blaspheme:
Mar 3:29 But he that shall blaspheme against the Holy Ghost hath never forgiveness, but is in danger of eternal damnation:
Mar 3:30 Because they said, He hath an unclean spirit.
Mat 12:31 Wherefore I say unto you, All manner of sin and blasphemy shall be forgiven unto men: but the blasphemy against the Holy Ghost shall not be forgiven unto men.
Mat 12:32 And whosoever speaketh a word against the Son of man, it shall be forgiven him: but whosoever speaketh against the Holy Ghost, it shall not be forgiven him, neither in this world, neither in the world to come.
A person can speak a word against the man Christ Jesus and it will be forgiven them because it is the flesh, but a person cannot speak a word against the Holy Ghost and be forgiven.
People that say I hate God, He is punishing me, He does not love me, He is not good, He causes natural disasters to take out people, is blasphemy against the Spirit.
When Peter denied Christ he did not deny God but he denied the man Christ Jesus out of fear.
When Paul persecuted the Church, and was against Christ he did not deny God, and did not speak evil of God, but he was against the man Christ Jesus not believing He was from God which is why Paul could still be saved for it was forgiven him for he was going against the man Christ Jesus.
The new age movement blasphemes against the Spirit when they reduce Jesus' status to evolving to be an ascended master, and of the occult, and the New Age Christ is above him.